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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom … activity moneys were not maintained in accordance with District policy and Regulations. We found significant … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Yonkers – Budget Review (B20-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2020-21 and the related justification … operating and debt service funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 percent of project costs. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 783
… 94-02, when Management Confidential employees have an accident that is work-related and time from the job is missed … who are enrolled in the IPP program and who have an accident that is work-related, the employee is placed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialThe Tourism Industry in New York City
… 100% 483112 Deep Sea Passenger Transportation 100% 483114 Coastal and Great Lakes Passenger Transportation 100% 483212 …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityAccounts Payable Advisory No. 36
… Office of the State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsContractors or Consultants – Membership and Enrollment
… of people who work for and provide services to the State or participating employers are considered public employees. Those who provide services as independent contractors or consultants are not permitted to join NYSLRS or receive …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsControls Over the Empire State Supportive Housing Initiative
… with State agencies. The audit covered the period from July 2017 through March 2023. About the Program Established … a nursing/rehabilitation facility following an inpatient hospital stay. Four of the six providers’ ESSHI projects we … issues, such as evidence of vermin (i.e., mouse hole), damage to walls, and peeling paint. Water leaks within a …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … outlets we identified at select areas, that students, staff and the public may have access to and could consume … on issues raised in the District’s response letter. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … outlets we identified at select areas, that students, staff and the public may have access to and could consume … findings and their response is included in Appendix C. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14State Comptroller DiNapoli Releases School Audits
… vendor payments, student grades or state aid claims. Silver Creek Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0